高速公路客运企业无形资产研究-产业经济学专业论文.docxVIP

摘要对高速公路客运企业无形资产的认识、保护和开发利用，已经成为高速公路 摘要 对高速公路客运企业无形资产的认识、保护和开发利用，已经成为高速公路 客运企业在激烈的市场竞争中提高自身竞争能力的发展战略问题。而针对这方面 问题的研究对高速公路客运企业来说还几乎是一片空白。对高速公路客运企业无 形资产的认识和保护，最终目的是为了更好地利用这些无形资产，使其发挥最大 的经济效益和社会效益。因此，从我国现实经济坏境的实际出发，探讨高速公路 客运企业无形资产的理论与实践问题很有必要。 本论文首次对高速公路客运企业的无形资产理论与实践进行了较为系统的 研究，从高速公路客运企业所可能存在的无形资产出发，来探讨高速公路客运企 业的无形资产理论体系。首先从无形资产的理论阐述入手，对无形资产的定义给 予了合理定位，并对当今无形资产所包括的内容进行了适当的延伸与扩展：接着 对高速公路客运企业所可能存在的无形资产进行了分类、界定与价值分析；最后 针对目前高速公路客运企业对无形资产不够重视的现状，对高速公路客运企业无 形资产的管理和保护进行了一定程度的探讨。 本文对高速公路客运企业的特色性和较重要无形资产的价值估算及其影响 因素作了系统的研究，并对各类无形资产适宜于采取哪种评估方法提出了建议。 【关键词】 高速公路客运企业．无形资产．界定．评估．管理 Abstr Abstr act_ It has become a matter of strategy of development in improving their competitive ability in the fierce market economy for expressway coach transportation enterprises to have knowle．dge，and to protect and exploit and apply intangible assets．However, to expressway coach transportation enterprises，there has almost been none study on problems in such an area．The final purpose of having knowledge of and protecting intangible assets is to use them SO to maximize their economic returns and social effect．Therefore，it is necessary to probe into the theory and practice of intangible enterprise assets，proceeding from the reality of the actual economic environment． This thesis for the first time carries out a systematic research on the theory and practice of intangible assets of expressway coach transportation enterprises．This paper approaches from the intangible assets expressway coach transportation enterprises mie)t have，and sets up the theoretical system of intangible assets of expressway coach transportation enterprises． This thesis explains and starts with from the theory of the intangible assets at first，and makes rational reservation to the definition of the intangible assets，and carries on proper extension and expansion to nowadays contents that the intangible assets includes；Then，it classifies，defines and analyses with value to the intangible assets expressway coach transportation enterpris